Baxi Group Limited v HMRC [2006] EWHC 3353 (Ch)

19 Feb 2007

First published by De Voil Indirect Tax Intelligence, Issue 129, February 2007

Baxi Group Limited, decided by Lindsay J in the High Court on 21 December 2006, is the latest in a series of cases concerning the question when a composite transaction will constitute a ‘single supply’ for VAT purposes.